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    <title>GST @ 12% chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC</title>
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    <description>Supply, operation and maintenance of AC electric buses by an operator to a transport undertaking, where consideration is charged to the undertaking and includes electricity/battery costs, constitutes renting of a motor vehicle with fuel included. The service recipient is the undertaking, and the activity is taxable under the GST tariff entry for renting passenger motor vehicles with fuel included, attracting differentiated treatment depending on entitlement to input tax credit.</description>
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      <description>Supply, operation and maintenance of AC electric buses by an operator to a transport undertaking, where consideration is charged to the undertaking and includes electricity/battery costs, constitutes renting of a motor vehicle with fuel included. The service recipient is the undertaking, and the activity is taxable under the GST tariff entry for renting passenger motor vehicles with fuel included, attracting differentiated treatment depending on entitlement to input tax credit.</description>
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